This completely new edition will help you achieve a more robust understanding of the unique economic, regulatory, accounting and auditing developments affecting investor-owned, not-for-profit and governmental health care entities, and continuing care retirement communities.
It is an important tool to help you identify the significant risks that may result in the material misstatement of financial statements, and features the following recently issued regulatory developments, accounting pronouncements, and audit risks:
Current Accounting and Auditing Issues:
Private companies accounting
Joint and several liability
Refundable advance fees
Donated personnel services
Revenue recognition and much more
OIG and DOJ developments
Program integrity audits
Premium stabilization program
EHR incentive program
HIPAA data security
This resource will also keep you up-to-date on emerging issues that may require consideration during 2014/15 risk assessment and planning procedures, including industry-specific risks.
This product is also available in an online subscription format that includes the corresponding Health Care Entities - Audit and Accounting Guide, content updates and unlimited online access for 1 year. Select the Online Subscription option at the bottom of the page and save!